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Local Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few … Clicking on a county displays a summary of its most current sharing arrangement, which is based on our most … Most counties in New York State share some portion of their …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateVillage of Akron – Selected Financial Activities (2016M-133)
… distorts the actual cash needs of the individual operating funds and hinders the development of long-term solutions. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Town of Frankfort – Justice Court Operations (2022M-16)
… report – pdf] Audit Objective Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … Findings The Justices did not provide adequate oversight of Court financial activities. The Justices did not prepare …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/05/20/town-frankfort-justice-court-operations-2022m-16Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… billed, unaccounted for money, and unassessed penalties on late payments. The Receiver did not create sewer and water …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… the State, distinct and separate from the Town of Amenia, in Dutchess County. The District is governed by an elected … procuring professional services or document the rationale in instances when competition is not sought. Ensure written …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… were properly procured, approved or adequately supported. Of 97 disbursements tested totaling $1.13 million, seven … or not required, itemized receipts or documentation of prior approval. Of 19 professional service providers paid $769,931 in 2019, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Town of Wolcott – Financial Management (2020M-131)
… an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers equitably … of fund balance. Did not adopt a multiyear financial and capital plan or detailed reserve plan. The Board’s ability to effectively manage the Town’s financial condition is further hampered by not requiring regular financial …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Dryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School Districts District Board of Education Board and District officials adequately safeguarded personal private and sensitive information PPSI from abuse or loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… with the majority of applicable laws, bylaw provisions and good business practices. The Board did not: Enforce or adopt … operating budgets or ensure proper accounting or financial records were prepared or maintained. As a result: fundraising records were not maintained; cash receipts were not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Central School District (District) officials ensured the economical purchase of fuel. Key Findings District officials did not purchase fuel in the most economical manner or seek competition when purchasing fuel, as required. During the 30 month audit period, the District could have reduced …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… policy provides transparency and defines the purpose for each reserve, optimal funding levels, and conditions … districts that may have been used in a more beneficial way for respective taxpayers. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39Town of Webb Union Free School District – Financial Management (2022M-53)
… fund balance and invalid encumbrances are added back to surplus fund balance, surplus fund balance increased to approximately 26 percent, as of June 30, 2021, exceeding … 2017-18 through 2021-22 and levied more taxes than needed to fund operations. Key Recommendations Develop budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Trumansburg Central School District – Procurement (2022M-13)
… implement the District’s external auditor’s recommendation to update its purchasing policy and officials did not: Comply with the Board’s requirement to develop written procurement procedures as required by the … 29 purchases totaling $177,032. Use a competitive method to procure professional services and insurance coverage from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13Local Road Conditions in New York State
… in 2019 and 2020, and represents just over 25,500 lane-miles, or about 13 percent of the 192,500 locally owned lane-miles in New York State – a percentage that varies quite … conclusions about the effectiveness of local spending per lane mile or where State aid might be most appropriately …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateVillage/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and … still had $1.17 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 12,792 unpaid parking tickets totaling approximately $720,703 that have been …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Central Islip Union Free School District - Claims Audit Process (2018M-170)
… were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Tax Cap Compliance
… Find information on Tax Cap Compliance below …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceNew York State Comptroller DiNapoli Statement on Events in Charlottesville, Va.
… Thomas P. DiNapoli released the following statement in response to events in Charlottesville. "The chaos and tragic loss of life in Charlottesville are a warning and a wake-up call. Violence … The chaos and tragic loss of life in Charlottesville are a warning and a wakeup call …
https://www.osc.ny.gov/press/releases/2017/08/new-york-state-comptroller-dinapoli-statement-events-charlottesville-va